# 相続税法 / Inheritance Tax Act — 第十三条 (Article 13)

- Law: 相続税法 (Inheritance Tax Act), 昭和二十五年法律第七十三号
- English title "Inheritance Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十三条 (Article 13)（債務控除） — address `art-13`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-13
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十三条（債務控除） — Deduction of Debts
<sup>caption: machine translation, not official</sup>
<sup>art-13 · https://japanlaw.org/en/inheritance-tax-act/art-13 · https://japanlaw.org/l/325AC0000000073/art-13</sup>

  **第一項**  相続又は遺贈（包括遺贈及び被相続人からの相続人に対する遺贈に限る。以下この条において同じ。）により財産を取得した者が第一条の三第一項第一号又は第二号の規定に該当する者である場合においては、当該相続又は遺贈により取得した財産については、課税価格に算入すべき価額は、当該財産の価額から次に掲げるものの金額のうちその者の負担に属する部分の金額を控除した金額による。
  <sup>art-13/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-13/par-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-1</sup>
  In the case where a person who has acquired property by inheritance or bequest (limited to a universal legacy and a bequest from the decedent to an heir; the same applies hereinafter in this Article) is a person who falls under the provisions of Article 1-3, paragraph (1), item (i) or (ii), for the property acquired by that inheritance or bequest, the value to be included in the taxable value is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amounts of the following items:
  <sup>machine translation, not official</sup>

    **一**  被相続人の債務で相続開始の際現に存するもの（公租公課を含む。）
    <sup>art-13/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-13/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-1/item-1</sup>
    debts of the decedent that actually exist at the time of the commencement of the succession (including taxes and public charges);
    <sup>machine translation, not official</sup>

    **二**  被相続人に係る葬式費用
    <sup>art-13/par-1/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-13/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-1/item-2</sup>
    funeral expenses relating to the decedent.
    <sup>machine translation, not official</sup>

  **第二項**  相続又は遺贈により財産を取得した者が第一条の三第一項第三号又は第四号の規定に該当する者である場合においては、当該相続又は遺贈により取得した財産でこの法律の施行地にあるものについては、課税価格に算入すべき価額は、当該財産の価額から被相続人の債務で次に掲げるものの金額のうちその者の負担に属する部分の金額を控除した金額による。
  <sup>art-13/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-13/par-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2</sup>
  In the case where a person who has acquired property by inheritance or bequest falls under Article 1-3, paragraph (1), item (iii) or (iv), for property acquired by that inheritance or bequest that is located in the area where this Act is enforced, the value to be included in the taxable value is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amounts of the decedent's debts listed below.
  <sup>machine translation, not official</sup>

    **一**  その財産に係る公租公課
    <sup>art-13/par-2/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-13/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-1</sup>
    taxes and public charges relating to that property;
    <sup>machine translation, not official</sup>

    **二**  その財産を目的とする留置権、特別の先取特権、質権又は抵当権で担保される債務
    <sup>art-13/par-2/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-13/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-2</sup>
    debts secured by a right of retention, special statutory lien, pledge or mortgage on that property;
    <sup>machine translation, not official</sup>

    **三**  前二号に掲げる債務を除くほか、その財産の取得、維持又は管理のために生じた債務
    <sup>art-13/par-2/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-13/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-3</sup>
    debts incurred for the acquisition, maintenance or management of that property, other than the debts listed in the preceding two items;
    <sup>machine translation, not official</sup>

    **四**  その財産に関する贈与の義務
    <sup>art-13/par-2/item-4 · https://japanlaw.org/en/inheritance-tax-act/art-13/par-2/item-4 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-4</sup>
    obligations to make a gift relating to that property;
    <sup>machine translation, not official</sup>

    **五**  前各号に掲げる債務を除くほか、被相続人が死亡の際この法律の施行地に営業所又は事業所を有していた場合においては、当該営業所又は事業所に係る営業上又は事業上の債務
    <sup>art-13/par-2/item-5 · https://japanlaw.org/en/inheritance-tax-act/art-13/par-2/item-5 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-5</sup>
    in addition to the debts listed in the preceding items, if the decedent had a business office or place of business in the area where this Act is enforced at the time of death, commercial or business debts relating to that business office or place of business.
    <sup>machine translation, not official</sup>

  **第三項**  前条第一項第二号又は第三号に掲げる財産の取得、維持又は管理のために生じた債務の金額は、前二項の規定による控除金額に算入しない。ただし、同条第二項の規定により同号に掲げる財産の価額を課税価格に算入した場合においては、この限りでない。
  <sup>art-13/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-13/par-3 · https://japanlaw.org/l/325AC0000000073/art-13/par-3</sup>
  The amount of debts incurred for the acquisition, maintenance or management of the property listed in paragraph (1), item (ii) or (iii) of the preceding Article is not to be included in the amount to be deducted under the preceding two paragraphs; provided, however, that this does not apply in the case where the value of the property listed in that item has been included in the taxable value pursuant to paragraph (2) of that Article.
  <sup>machine translation, not official</sup>

  **第四項**  特別寄与者が支払を受けるべき特別寄与料の額が当該特別寄与者に係る課税価格に算入される場合においては、当該特別寄与料を支払うべき相続人が相続又は遺贈により取得した財産については、当該相続人に係る課税価格に算入すべき価額は、当該財産の価額から当該特別寄与料の額のうちその者の負担に属する部分の金額を控除した金額による。
  <sup>art-13/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-13/par-4 · https://japanlaw.org/l/325AC0000000073/art-13/par-4</sup>
  In the case where the amount of a special contribution payment that a special contributor is entitled to receive is included in the taxable value for that special contributor, for property acquired by inheritance or bequest by an heir who is to pay that special contribution payment, the value to be included in the taxable value for that heir is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amount of that special contribution payment.
  <sup>machine translation, not official</sup>

---

## Cites
- art-13/par-1: この条 → 相続税法 第十三条 (Article 13), art-13 — https://japanlaw.org/en/inheritance-tax-act/art-13 · https://japanlaw.org/l/325AC0000000073/art-13
- art-13/par-1: 第一条の三第一項第一号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1
- art-13/par-1: 第二号 → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2
- art-13/par-2: 第一条の三第一項第三号 → 相続税法 第一条の三第一項第三号 (Article 1-3, paragraph (1), item (iii)), art-1-3/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-3
- art-13/par-2: 第四号 → 相続税法 第一条の三第一項第四号 (Article 1-3, paragraph (1), item (iv)), art-1-3/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-4
- art-13/par-2/item-3: 前二号 → 相続税法 第十三条第二項第一号 (Article 13, paragraph (2), item (i)), art-13/par-2/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-13/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-1
- art-13/par-2/item-3: 前二号 → 相続税法 第十三条第二項第二号 (Article 13, paragraph (2), item (ii)), art-13/par-2/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-13/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-2
- art-13/par-2/item-5: 前各号 → 相続税法 第十三条第二項第一号 (Article 13, paragraph (2), item (i)), art-13/par-2/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-13/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-1
- art-13/par-2/item-5: 前各号 → 相続税法 第十三条第二項第二号 (Article 13, paragraph (2), item (ii)), art-13/par-2/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-13/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-2
- art-13/par-2/item-5: 前各号 → 相続税法 第十三条第二項第三号 (Article 13, paragraph (2), item (iii)), art-13/par-2/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-13/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-3
- art-13/par-2/item-5: 前各号 → 相続税法 第十三条第二項第四号 (Article 13, paragraph (2), item (iv)), art-13/par-2/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-13/par-2/item-4 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-4
- art-13/par-3: 前条第一項第二号 → 相続税法 第十二条第一項第二号 (Article 12, paragraph (1), item (ii)), art-12/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-2
- art-13/par-3: 第三号 → 相続税法 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-3
- art-13/par-3: 前二項 → 相続税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-13/par-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-1
- art-13/par-3: 前二項 → 相続税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-13/par-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2
- art-13/par-3: 同条第二項 → 相続税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-2

## Cited by

22 provisions cite this one. No official source publishes this direction.

- 相続税法 第十三条第一項（債務控除） — https://japanlaw.org/en/inheritance-tax-act/art-13/par-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-1
- 相続税法 第十三条第二項第三号（債務控除） — https://japanlaw.org/en/inheritance-tax-act/art-13/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-3
- 相続税法 第十三条第二項第五号（債務控除） — https://japanlaw.org/en/inheritance-tax-act/art-13/par-2/item-5 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-5
- 相続税法 第十三条第三項（債務控除） — https://japanlaw.org/en/inheritance-tax-act/art-13/par-3 · https://japanlaw.org/l/325AC0000000073/art-13/par-3
- 相続税法 第十四条第一項 — https://japanlaw.org/en/inheritance-tax-act/art-14/par-1 · https://japanlaw.org/l/325AC0000000073/art-14/par-1
- 相続税法 第十四条第二項 — https://japanlaw.org/en/inheritance-tax-act/art-14/par-2 · https://japanlaw.org/l/325AC0000000073/art-14/par-2
- 相続税法 第二十一条の十五第二項 — https://japanlaw.org/en/inheritance-tax-act/art-21-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-2
- 相続税法 第二十一条の十六第二項 — https://japanlaw.org/en/inheritance-tax-act/art-21-16/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-2
- 租税特別措置法 第六十九条の二第二項（在外財産等についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-2/par-2
- 租税特別措置法 第七十条の六第二項第一号（農地等についての相続税の納税猶予及び免除等） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-2/item-1
- 租税特別措置法 第七十条の六の六第二項第五号イ（山林についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-5/sub-1
- 租税特別措置法 第七十条の六の六第二項第五号ロ（山林についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-5/sub-2
- 租税特別措置法 第七十条の六の七第二項第六号イ（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-6/sub-1
- 租税特別措置法 第七十条の六の七第二項第六号ロ（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-6/sub-2
- 租税特別措置法 第七十条の六の十第二項第三号（個人の事業用資産についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-3
- 租税特別措置法 第七十条の七の二第二項第五号イ（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-5/sub-1
- 租税特別措置法 第七十条の七の二第二項第五号ロ（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-5/sub-2
- 租税特別措置法 第七十条の七の四第二項第四号イ（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-4/sub-1
- 租税特別措置法 第七十条の七の四第二項第四号ロ（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-4/sub-2
- 租税特別措置法 第七十条の七の六第二項第八号（非上場株式等についての相続税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-8
- 租税特別措置法 第七十条の七の八第二項第四号（非上場株式等の特例贈与者が死亡した場合の相続税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-4
- 租税特別措置法 第七十条の七の十二第二項（医療法人の持分についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 相続税法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/325AC0000000073/20260401_506AC0000000008), retrieved 2026-10-11
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 相続税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/449), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T162312-005, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T162312-006, translated 2026-10-11
- This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11